Attending an event at my local audio salon was a real eye opener, regarding how far computer audio has come. I subscribe to www.mob.com (streaming 320k MP3's), on an old laptop have it running in a browser, with the NAD DAC1 attached to my NAD M3 amp, and the sound quality is very good! The setup was very easy, just hook everything up and the USB part of the product installs itself in Windows. Playing an SACD version of a CD in a good SACD player might yield a little better sound quality, but the quality of this setup is very comparable to playing a standard CD.